RESERVE FOR SALES RETURNS (Tables)

6 Months Ended

Sep. 30, 2021

Reserve For Sales Returns

SCHEDULE OF RESERVE FOR SALES RETURNS

Changes in the Company’s reserve for sales returns are presented in the following table:

	Six Months Ended
	September 30,			September 30,
	2021			2020
Reserve for sales returns at beginning of the year	$	960,000		$	1,224,000
Provision for estimated sales returns		2,110,222			2,306,668
Sales returns received		(1,206,491	)		(1,807,613	)
Reserve for sales returns at end of the period	$	1,863,731		$	1,723,055